From January 2022 when calculating the estimated value of the contract to determine whether the regulations apply, the contract value estimation should be inclusive of VAT (where applicable).This change in practice is a requirement of the UK's independent membership of the GPA. Procurers should calculate the estimated value of a contract based on the total amount payable including VAT without making a deduction for any available VAT recovery.
The Public Contracts Regulations 2015 applies to contracting authorities including, amongst others, government departments, local authorities and NHS authorities and trusts.
|Central government authorities, as listed in Schedule One||£138,760||£138,760||£5,336,937|
|Other public sector contracting authorities||£213,477||£213,477||£5336,937|
|Light touch regime for services||N/A||£663,540||N/A|
|Subsidised services contracts||N/A||£213,477||N/A|
The Utilities Contracts Regulations 2016 applies to certain utility companies operating in the energy, water and transport sectors.
The Concession Contracts Regulations
The threshold for all concession contracts is £5,336,937.
The Defence and Security Public Contract Regulations
Cabinet Office Procurement Policy Note 10/21
For more information about the new threshold levels (from 1st January 2022 onwards) visit the Cabinet Office Procurement Policy Note 10/21